The Secretary of State for Tax Affairs issued Order 450/2020/XXII dated 27 November 2020, which determines that the full VAT exemption on the acquisition of goods necessary to combat COVID-19 provided for in Article 2 of Law No. 13/2020 of 7 May, should apply with immediate effect to transactions carried out between 31 October 2020 and 30 April 2021.
It also determines that invoices referring to those operations which have been issued with assessed VAT, may be corrected and the respective tax regularized in accordance with the VAT Code and explained in the Circular Letter of the Tax Authority No. 30222, of May 25, 2020.